Applying for e-SMM Through Private Integrators

 

Taxpayers who prefer not to carry out transactions through the GİB system may benefit from private integrator companies that provide accounting and e-document solutions. Through these authorized firms, the e-Independent Professional Receipt application process can be completed quickly and efficiently.

 

Before receiving services, it is essential to ensure that the selected firm is authorized by the Revenue Administration. Therefore, the “e-SMM Authorized Private Integrators List” published by GİB should be checked in advance. Working with companies that are not included in this list or lack authorization may lead to serious issues in the future.

 

Applying for an e-Independent Professional Receipt via the GİB Portal

 

Taxpayers who wish to apply for e-SMM through the GİB Portal may follow the steps below:

 

• Visit https://earsivportal.efatura.gov.tr
• After logging in, navigate to the “e-Invoice / e-Archive” section and access the “e-Archive Portal”.
• Within the portal, click on “Create New Application”.
• Select “e-Independent Professional Receipt” as the application type.
• Fill in all required fields in the application form completely.
• Upload the requested documents such as the tax certificate and identification documents.
• After uploading the documents, complete the process by clicking “Approve Application”.

 

The status of the application can be tracked through the “Application Tracking” screen. Approval times may vary depending on application volume and generally take a few days.

 

 

Applying for e-SMM via Direct Integration

 

 

Another method for e-SMM application is direct integration. Under this method, taxpayers integrate their own accounting software directly with the e-SMM system.

 

To use direct integration, the accounting software must be compatible with the e-SMM system and meet the technical requirements determined by the Revenue Administration. In addition, access to the system must be provided through an internet service provider that fulfills the required technical and financial conditions.

 

This method is generally suitable for large-scale businesses with high transaction volumes. For taxpayers who lack sufficient technical infrastructure, working with private integrators is usually a more practical option.

 

 

Required Information for Issuing an e-Independent Professional Receipt

 

 

 

When issuing an e-SMM, the following information must be included on the document:

 

• Full name, address, tax office, and tax identification number or Turkish ID number of the self-employed professional
• Name–surname or trade name, address, and tax information of the client
• The service fee received, calculated VAT, and details of any deductions, if applicable
• Receipt number along with the date and exact time of issuance

 

 

Is the e-Independent Professional Receipt Mandatory?

 

 

The electronic independent professional receipt has been mandatory for self-employed professionals since 2018. Income obtained from professional activities must now be documented using e-SMM.

 

The main purpose of this obligation is to ensure that income is recorded accurately and regularly, while preventing tax losses. The use of e-SMM provides significant advantages for both taxpayers and the tax administration.

 

 

How Is an e-Independent Professional Receipt Issued?

 

 

To issue an e-SMM, the taxpayer must first be registered as an e-Invoice taxpayer. Afterwards, the receipt can be created using one of the three methods mentioned above: private integrators, the GİB Portal, or direct integration.

 

To avoid special irregularity penalties, the receipt must be issued at the time the service is provided or when the payment is collected.

 

 

Is an Electronic Signature Required for e-SMM?

 

 

To use the e-SMM system, self-employed professionals must have either a financial seal (for legal entities) or an electronic signature (e-signature). The financial seal functions as an electronic company stamp, while the e-signature is issued on a personal basis.

 

Applications for a financial seal can be made through the Public Certification Center, while e-signatures can be obtained from authorized electronic certificate service providers.

 

 

Can an e-SMM Be Issued Without an e-Signature?

 

 

It is not possible to issue an e-SMM without an electronic signature. The e-signature ensures the legal validity and security of electronic documents. Documents issued without an e-signature are considered legally invalid.

 

 

e-SMM Application Deadline and Approval Period

 

 

Self-employed professionals are required to complete their e-SMM application by the end of the third month following the start date of their professional activity.

 

The time required for the application to be finalized may vary depending on the application method and workload. The application status can be checked via e-Government or by contacting the relevant tax office.

 

 

When Should an e-SMM Be Issued?

 

 

An electronic independent professional receipt must be issued at the moment the payment is received. The seven-day issuance period applicable to e-Invoice and e-Archive documents does not apply to e-SMM.

 

In summary, under the Tax Procedure Law, an e-SMM must be issued at the time the service is rendered or the service fee is collected.